appeal
dasd
(Querist) 30 November 2009
This query is : Resolved
Whether rectification possible U/s 260A(HC))? If after giving decision HC or any lower authority find any mistake apparent from record then whether such lower authority inform HCt o make rectification
Whether rectification possible U/s 262 (SC)? If after giving decision HC/SC or any lower authority find any mistake apparent from record then whether such lower authority inform SC to make rectification?
Raj Kumar Makkad
(Expert) 30 November 2009
These questions are hypothetical and no definite reply can be made.
dasd
(Querist) 30 November 2009
Whether rectification possible U/s 260A(HC))? If after giving decision HC or any lower authority find any mistake apparent from record then whether such lower authority inform HCt o make rectification
Whether rectification possible U/s 262 (SC)? If after giving decision HC/SC or any lower authority find any mistake apparent from record then whether such lower authority inform SC to make rectification?
dasd
(Querist) 30 November 2009
Whether rectification possible U/s 260A(HC))? If after giving decision HC or any lower authority find any mistake apparent from record then whether such lower authority inform HCt o make rectification
Whether rectification possible U/s 262 (SC)? If after giving decision HC/SC or any lower authority find any mistake apparent from record then whether such lower authority inform SC to make rectification?
Vineet
(Expert) 01 December 2009
There is no provision of rectification of mistake apparent from record by High Court and Supreme Court under Income Tax Act as section 154 pertains to only Income Tax Authorities.
However, Tribunal, High Court and Supreme Court function under their own set of rules and as I understand have powers to recall their orders and make necessary rectification as they deem fit.
